https://www.taxtmi.com/caselaws?id=239074 In a dispute over service tax on materials used during warranty service, the Tribunal considered whether the value of parts supplied free of charge could be excluded from the tax base under the exemption notification and whether those materials were sold to the service recipient. It noted that the record did not show any specific instance of Cenvat credit being taken on the materials used, and that the lower proceedings had not clearly segregated any consumable component from the parts issue. On that basis, and in view of similar relief granted in comparable matters, interim protection was granted: waiver of pre-deposit was allowed and recovery of the disputed dues was stayed pending appeal. en-us Wed, 03 Jul 2013 00:00:00 +0530 Tue, 05 Nov 2013 11:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239074 In a dispute over service tax on materials used during warranty service, the Tribunal considered whether the value of parts supplied free of charge could be excluded from the tax base under the exemption notification and whether those materials were sold to the service recipient. It noted that the record did not show any specific instance of Cenvat credit being taken on the materials used, and that the lower proceedings had not clearly segregated any consumable component from the parts issue. On that basis, and in view of similar relief granted in comparable matters, interim protection was granted: waiver of pre-deposit was allowed and recovery of the disputed dues was stayed pending appeal. Case-Laws Service Tax Wed, 03 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239074